Clipped from: https://taxguru.in/income-tax/gstat-appeal-filing-explained-due-mandatory-statement-facts-limit.html
Statutory Framework for Filing Appeals before GSTAT
As per Rule 110(1) of the Central Goods and Services Tax Rules, 2017 , an appeal to the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112 of the CGST Act, 2017 is required to be filed electronically in the prescribed form and manner. The appeal must be submitted online in FORM GST APL-05, along with the upload of all relevant supporting documents relied upon by the appellant.
Upon successful electronic filing, the GST portal automatically generates an instant provisional acknowledgment, which serves as proof of filing. Such acknowledgment is issued in Part A of FORM GST APL-02A, confirming that the appeal has been filed in accordance with the statutory procedure prescribed under the CGST Rules.
When an Appeal is Treated as “Filed” – Rule 110(4) of the CGST Rules
Rule 110(4) of the CGST Rules, 2017 clarifies when an appeal before the GST Appellate Tribunal is treated as filed and the manner in which acknowledgements are issued, depending on whether the impugned order is available on the GST portal.
1. Where the appealed order is uploaded on the GST portal
- Upon electronic filing of FORM GST APL-05, a provisional acknowledgement is generated.
- After removal of defects, if any, a final acknowledgement bearing the appeal number is issued in Part B of FORM GST APL-02A.
- In such cases, the date of issue of the provisional acknowledgement is deemed to be the date of filing of the appeal.
2. Where the appealed order is not uploaded on the GST portal
- The appellant is required to submit or upload a self-certified copy of the order within seven days from the date of filing FORM GST APL-05.
- If the self-certified copy is submitted within seven days, the date of the provisional acknowledgement continues to be treated as the date of filing of the appeal.
- However, if the self-certified copy is submitted after seven days, the date of submission or uploading of such self-certified copyis treated as the date of filing of the appeal.
3. Final acknowledgement – decisive stage
- In all cases, a final acknowledgement indicating the appeal number is issued in Part B of FORM GST APL-02A after rectification of defects, if any.
- As clarified by the Explanation to Rule 110(4), an appeal is treated as filed only when the final acknowledgement is issued.
4. Why this rule is important
- The date of filing decides whether the appeal is within limitation. Delayed submission of the order copy can push the filing date forward, potentially making the appeal time-barred.
Amendment to FORM GST APL-05: Third Amendment Rules, 2025
It is noteworthy that vide Notification No. 13/2025–Central Tax dated 17th September 2025, the Central Government, acting on the recommendations of the GST Council, amended the CGST Rules, 2017 through the Central Goods and Services Tax (Third Amendment) Rules, 2025. Pursuant to this amendment, FORM GST APL-05 has been completely substituted, thereby introducing a revised structure and additional disclosure requirements for appeals before the GST Appellate Tribunal.
Requirement of Statement of Facts under Paragraph 17
Under paragraph 17 of the amended FORM GST APL-05, the appellant (taxpayer) is mandatorily required to furnish a statement of facts, for which Annexure E has been provided as a guiding format. Annexure E prescribes the manner in which the case history is to be presented and reads as under:
Annexure E
Statement of Facts (Case History)
(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary)
| Reference/ acknowledgment no. | Action by | Date | Brief Narration |
| <add raw, if required>” |
Electronic Filing and Checklist Compliance
It is important to note that there is no requirement for physical filing of FORM GST APL-05, as the rules clearly mandate electronic filing through the GSTAT e-filing portal. Accordingly, paragraph 17 relating to the statement of facts is also submitted electronically.
Further, the checklist provided on the GSTAT e-filing portal at the time of filing FORM GST APL-05 specifically requires confirmation as to whether a statement of facts regarding the dispute before the Tribunal has been included in the present appeal, thereby reinforcing its mandatory nature.
Character Limit under Annexure E: Practical Challenges
As per Annexure E, each cell of the statement of facts is restricted to 1,000 characters, although the rules permit the upload of supporting documents wherever necessary. However, it is crucial to appreciate that the statement of facts is inherently case-specific and may vary significantly depending upon the complexity of proceedings, number of actions taken by authorities, and the chronology of events.
In many cases, confining the factual narrative within a rigid character limit may not adequately reflect the complete background of the dispute. Therefore, while adhering to the technical limitations of the portal, the statement of facts should nonetheless be clear, coherent, and comprehensive, supplemented by supporting documents wherever required.
Suggested Structure for Statement of Facts / Case History
The statement of facts as required to be furnished on the GSTAT e-filing portal may broadly be summarized in the following format:
Statement of Facts / Case History
| Sl. No. | Field Name | Description / Options |
| 1 | Reference / Acknowledgment No. | Reference number of proceedings |
| 2 | Date | Date of action/event |
| 3 | Action By | Select option: Original Adjudicating Authority / Appellate Authority / Revisional Authority / Appellant / Others |
| 4 | Brief Narration | Brief narration of facts/events (Maximum 1000 words) |
Remark: “Add more” option is available to insert additional rows.
Practical Guidance and Conclusion
In view of the foregoing, it is advisable that the appellant (taxpayer) should, for each stage of proceedings, mention the reference or acknowledgment number, the date of the action or event, and a concise narration of facts within the prescribed character limit. This should be done separately for actions undertaken by the original adjudicating authority and the appellate authority.
From a practical standpoint, preparing a “Date and Event” table as part of the appeal documentation can greatly assist in presenting the factual matrix in a structured and easily understandable manner. Such a table may then be succinctly referred to in the electronic statement of facts filed under Annexure E, thereby ensuring both procedural compliance and substantive clarity in GSTAT appeals.
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Disclaimer: Nothing contained in this document is to be construed as a legal opinion or view of either of the author whatsoever and the content is to be used strictly for informational and educational purposes. While due care has been taken in preparing this article, certain mistakes and omissions may creep in. the author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.
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